Impatriate tax regime (Art. 155 B CGI) (Régime des impatriés)
Impatriate tax regime (Art. 155 B CGI) is a residence route in France (Bijzondere fiscale status). Tax status, not a permit: for employees and assimilated directors moving to France; impatriation premium exempt (or 30% flat), 50% of foreign passive income exempt for 8 yrs.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
50% exemption on foreign dividends/interest/royalties; 30% premium exempt
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Categorie | Bijzondere fiscale status |
|---|---|
| Investering | — |
| Leges (gezin) | — |
| Inkomen / jr | — |
| Vermogen | — |
| Min. verblijf | — |
| PV | — |
| Staatsburgerschap | — |
| Werk | yes |
| Komt in aanmerking | employees/directors recruited from abroad; not French-resident prior 5 yrs |
| Belasting | 50% exemption on foreign dividends/interest/royalties; 30% premium exempt |
| Stand | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.